**Reportof Independent Registered Public Accounting Firm**

 

Tothe Board of Directors and Shareholders of T. Rowe Price Tax-Free Income Fund, Inc.

 

Inplanning and performing our audit of the financial statements of T. Rowe Price Tax-Free Income Fund, Inc. (the“Fund”) as of and for the year ended February 28, 2023, in accordance with the standards of the Public CompanyAccounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting,including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose ofexpressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purposeof expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, wedo not express an opinion on the effectiveness of the Fund’s internal control over financial reporting.

 

Themanagement of the Fund is responsible for establishing and maintaining effective internal control over financial reporting.In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits andrelated costs of controls. A company’s internal control over financial reporting is a process designed to providereasonable assurance regarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles. A company’s internal control overfinancial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonabledetail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financial statements in accordance withgenerally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordancewith authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention ortimely detection of unauthorized acquisition, use or disposition of a company’s assets that could have a materialeffect on the financial statements.

 

Becauseof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projectionsof any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changesin conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

Adeficiency in internal control over financial reporting exists when the design or operation of a control does not allow managementor employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such thatthere is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements willnot be prevented or detected on a timely basis.

 

PricewaterhouseCoopersLLP, 100 East Pratt Street, Suite 2600, Baltimore, MD 21202-1096 

T:(410) 783 7600, www.pwc.com/us

 

 

 

 

Ourconsideration of the Fund’s internal control over financial reporting was for the limited purpose described in the firstparagraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be materialweaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control overfinancial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknessesas defined above as of February 28, 2023.

 

Thisreport is intended solely for the information and use of the Board of Directors of T. Rowe Price Tax- Free Income Fund, Inc. andthe Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

 

/s/PricewaterhouseCoopers LLP

 

Baltimore,Maryland 

April19, 2023

 

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